The patent box is a good idea in that it seeks to reward investments in new ideas, such as patents, data and genetics. I would, however, make two changes: first, I would include in the protection income derived from copyright and similar royalties - this would encourage creative works, original writing, and software, to a limit of (say) 14 years. And second, I would apply the principle to individuals as well as corporations. This would encourage people to develop individual wealth and personal employment through innovation. To be sure, though, I think such a measure should be balanced by tax surcharges on wealth generated by hoarding, such as capital gains and rents. Via CATA LinkedIn Group.